1. Cash Purchase    14,000.00

Dr. Purchase A/c        14,000.00

Cr. Cash        14,000.00

2. Paid Rent       4,500.00

Dr. Rent A/c        4,500.00

Cr. Cash      4,500.00

3. Paid To Baldev Singh Account        2,500.00

Dr. Baldev Singh A/c          2,500.00

Cr. Cash         2,500.00

4. Purchase  Furniture For House       500.00

Dr. Furniture A/c        500.00

Cr. Cash           500.00

5. Sold Goods For Cash       8,000.00

Dr. Cash         8,000.00

Cr. Sales A/c        8,000.00

6. Paid For Printing To Lakshmi Press        4,000.00

Dr. Printing Expenses( Lakshami Press )      4,000.00

Cr. Cash         4,000.00

7. Ped For General Expenses     2,500.00

Dr. General Expenses A/c         2,500.00

Cr. Cash         2,500.00

8. Draw Cash For Household Expenses         30,000.00

Dr. Drawings A/c        30,000.00

Cr. Cash          30,000.00

9. Started Business With Cash        2,00,000.00

Dr. Cash          2,00,000.00

Cr. Capital A/c           2,00,000.00

10. Paid Into Bank        10,000.00

Dr. Bank A/c      10,000.00

Cr. Cash          10,000.00

11. Bought Goods From Ramesh And Company      50,000.00

Dr. Purchase A/c       50,000.00

Cr. Ramesh And Company A/c       50,000.00

12. Sold Goods To Rajesh     40,800.00

Dr. Rajesh A/c     40,800.00

Cr. Sales A/c         40,800.00

13. Bought Goods From Ramchand      65,000.00

Dr. Purchase A/c            65,000.00

Cr. Ramchand A/c       65,000.00

14. Paid Wages In Cash        800.00

Dr. Wages A/c            800.00

Cr. Cash            800.00

15. Sold Goods To Mahesh Chand      50,000.00

Dr. Mahesh Chand A/c       50,000.00

Cr. Sales A/c       50,000.00

16. Received Cheque From Rajesh      45,000.00

            Discount Allowed   1,500.00

Dr. Cash               45,000.00

       Dr. Discount Allowed         1,500.00

       Cr. Rajesh A/c           46,500.00

17. Paid Into Bank            45,000.00

Dr. Bank A/c           45,000.00

Cr. Cash           45,000.00

18. Paid To Ramesh And Company           4,500.00

            Discount Received      500.00

       Dr. Ramesh And Company A/c         5,000.00

       Cr. Cash            4,500.00

       Cr. Discount Received A/c            500.00

19. Rent Paid For 3 Month             4,000.00

Dr. Rent paid A/c      4,000.00

Cr. Cash           4,000.00

20. Bought Goods Shyam & Company       25,000.00

Dr. Purchase A/c             25,000.00

Cr. Shyam & Company A/c    25,000.00

21. Paid Wages          80.00

Dr. Wages A/c       80.00

Cr. Cash        80.00